On December 31, Roberts Company had an ending inventory of $112,800 based primarily on a physical count at its warehouse. In computing the final balance ofInventory, the following information was available:(a)Inventory items with a cost of $3,990 were included in ending inventory. These goods were onconsignmentfrom Richardson Company and had not yet been sold on December 31.

(b)Inventory items with a cost of $2,500 were included in ending inventory. These goods were in transit from Roberts Company to Martin Company and were soldFOB shipping point.

(c)Inventory items with a cost of $3,770 were included in ending inventory. These goods were in transit from Roberts Company to Carter Company and were soldFOB destination.